The report says that the so-called “Cadillac” tax will affect well over 50 percent of workers in Massachusetts. This is due to the fact that Massachusetts health insurance rates are the highest in the country.

Middle income workers with high-value health plans, such as those who work for the state, municipalities or who belong to unions, are likely to be impacted by the tax, the report found.

The health care reform provision states that an excise tax will be imposed on any benefits provided to employees that exceed $10,200 for an individual, and $27,500 for a family. The tax is scheduled to go into effect in 2018.

The Pioneer Institute came up with the following examples of average additional tax burdens levied over the ten-year period after the tax is implemented.

A business employee on a family plan would owe $86,905 in additional taxes from 2018-2028

A police officer on a family plan would owe $53,907 in additional taxes from 2018-2028

A teacher on an individual plan would owe $20,807 in additional taxes from 2018-2028